comex is accepting donations for this release, so click the donate button below to help him out. This is comex's official PayPal account - be careful clicking any donate buttons ANYWHERE for Spirit other than here or on SpiritJB.com.

Some info, from comex's site:
What's Spirit?
Requirements
Note: On iPad, all this is still sort of beta. Some packages in Cydia, not designed for iPad, might screw up your system and require you to restore. Be careful. (And no, Cydia's appearance is not final.)
- Spirit is an untethered jailbreak for iPad, iPhone, and iPod touch on the latest firmwares.
- Spirit is not a carrier unlock.
- If you currently are using a tethered jailbreak, you have to restore to use Spirit. Do not upgrade if you use an unlock on an iPhone 3G or 3GS. (You can, however, restore to 3.1.2 if you have SHSH blobs for that version.)
Requirements
- Any iPad, iPhone, or iPod touch on firmware 3.1.2, 3.1.3, or 3.2.
- An activated device: one not stuck on the Connect to iTunes or Emergency Call screen.
- Any version of iTunes 9 (including 9.1.1).
Note: On iPad, all this is still sort of beta. Some packages in Cydia, not designed for iPad, might screw up your system and require you to restore. Be careful. (And no, Cydia's appearance is not final.)

Using Spirit is INCREDIBLY easy. We've put together a guide here, but you really don't even need a guide.... I mean... there's ONE button.

EDIT: NOTE: If you're getting error code c0000005, apparently setting compatibility mode to Windows 98 allows Spirit to work.
DOWNLOAD LINKS
Windows: Official SpiritJB.com Link | ModMyi.com Member Link | Rapidshare | Rapidshare | MediaFire Mirror
OS X: Official SpiritJB.com Link | ModMyi.com Member Link | Rapidshare | Megaupload | MediaFire Mirror